VIJAY KUMAR JHA,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR
In the result, all the appeals of the assessee are partly allowed for statistical purposes
ITA 413/PAT/2025[2014-15]Status: DisposedITAT Patna22 Jan 2026AY 2014-15
Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahui.T.A. Nos. 412, 413, 414 & 415/Pat/2025 Assessment Years: 2013-14, 14-15, 15-16 & 2016-17 Vijay Kumar Jha,…………….……………………..Appellant Kanhaulidih, Near Sanskrit College, Malighat, P.O. Ramna, P.S. Mithanpura, Muzaffarpur-842002, Bihar [Pan:Adgpj3007M] -Vs.- Assistant Commissioner/Deputy Commissioner Of Income Tax,………………………………………..Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, New Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri Anuj Ganguli, Ca, Appeared Filed On Behalf Of The Assessee Shri Manab Adak, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 20, 2026 Date Of Pronouncing The Order: January 22, 2026 O R D E R
Section 139(1)Section 142(1)Section 148
3. Considering the facts and circumstances of the case, we are of the view that the assessee was prevented in filing the appeals within the stipulated time. Therefore, we are inclined to condone the delay of 283 days in all the appeals. Hence the delay is condoned for all the appeals.
4. The facts in brief in ITA No. 412/PAT/2025
